Substitution of new section for section 53
120. In the Customs Act, for section 53, the following section shall be substituted, namely:––
Transit of certain goods without payment of duty
“53. Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the import manifest or the import report, as the case may be, as for transit in the same conveyance to any place outside India or to any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed.”.
Notes on Clauses:
Clause 120 of the Bill seeks to substitute section 53 of the Customs Act so as to enable the proper officer to allow transit of certain goods and conveyance without payment of duty, subject to the conditions specified by the Board by regulations.